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Showing 701–710 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
…ted on the occasion of and for the duration of charitable or support events exempt from value added tax by virtue of c of 1° of 7 of Article 261, are exempt from payroll tax.
…he subscription price and the sale price or by the free allocation of shares is exempt from payroll tax. The company savings scheme is a company savings scheme, and the benefit constituted by the diff…
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
…here the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor tha…
I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…
…ast seven months. The compensation corresponding to the latter rights is considered as deducted for tax purposes. If the expense deducted from the taxable results for that financial year by the acquir…
…by articles L. 423-1 et seq of the Code de l'action sociale et des familles are exempt from payroll tax. The same exemption applies to the employment of several home-based employees whose presence in…
…B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the application of the same 1. For employees and persons eligible…
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